Topicality of the researched topic it is emphasized by the fact that in the Republic of Moldova changes in legislation related to accounting labor are frequent and quite important, because they consist in developing and improving theoretical and practical aspects of personnel pay, calculation and payment of taxes, payroll deductions. Purpose of the thesis consists in multilateral investigating and substantiating the theoretical and practical aspects of debt accounting of personnel remuneration according to the provisions and requirements of national regulations and international accounting practices, as well as legislation and regulations in force related to this accounting system, to identify existing problems and substantiating the priority directions for improving this accounting sector. The theoretical significance of the research conducted in the thesis and the practical relevance of the conclusions and recommendations: derives from the effect of theoretical and practical recommendations for improving the accounting of debts to staff on remuneration in accordance with national legislation and international practices.